For national government agencies, indicate the fund source reflected in the National Expenditure Program (NEP), since the Indicative APP is prepared alongside the budget proposal. 

For government-owned and controlled corporations (GOCCs) and government financial institutions (GFIs), the Indicative APP should reflect the fund sources identified in their Corporate Operating Budget (COB) as approved by the governing board.

For local government units (LGUs), the Indicative APP should be based on their proposed local budget submitted to the sanggunian (council).